Assessment Review

Assessment Review Process

Hocking Conservancy District

Margaret Creek Subdistrict

MCCD Assessment Review Summary

The Margaret Creek Conservancy District (MCCD) offers a Request for Assessment Review process to those parcel owners who wish to provide additional evidence regarding their MCCD maintenance assessment.There are generally two types of review available to the parcel owner.They are:

Impervious Area Review

According to MCCD Billing Policy 16.4, “Parcel owners who believe the impervious area computations are not representative of the actual impervious area may submit additional information for re-evaluation, and if justified, the charge will be modified accordingly.”

Parcel owners who feel impervious area computations are not representative of the actual impervious area on their parcel may file for an impervious area review. Additional information, such as, but not limited to, up-to-date aerial photography or a site plan showing the dimensions of all impervious surfaces, should be submitted along with the Request for Assessment Review. MCCD staff will then review the requested parcels to determine the amount of impervious area and modify the charge accordingly.

Because MCCD recognizes that such additional information can be difficult or inconvenient for the parcel owner to obtain, it offers an alternative method of review as a service to the parcel owner. This alternative consists of MCCD staff researching the amount of impervious area present on the requested parcels through the use of additional information including, but not limited to, aerial photography and improvement dimensions reported by the county of record. MCCD staff will then modify the charge accordingly.

Land Use/Ownership Change

Parcel owners with a recently acquired parcel, or a parcel with a recent Land Use Code change, may file for a land use/ownership change review. Documentation from the county must be provided by the parcel owner as proof of the change. MCCD staff will then review the documentation and modify the charge accordingly.

Other – Explain and identify the Policy that you wish to appeal.

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MCCD Assessment Review Process

Staff from the Margaret Creek Conservancy District (MCCD) are available to conduct an administrative review of the assessment assigned to your property or properties.The “Request for Assessment Review” procedure will involve only a few moments of your time. Information and directions on how to request a review of your property follows below.Forms are available by clicking the link at the bottom of this webpage.

A parcel owner may print out the Request for Assessment Review form located at the link below or contact the MCCD at (740) 592- 1792 to learn how they obtain a copy of the Request for Assessment Review form.

The Request for Assessment Review form also is available via:

E-mail

Fax

US Mail

NOTE: The Request for Assessment Review form must be signed by either a parcel owner or power of attorney or other legal representative.

The minimum information required for review is:

Parcel owner’s name

Parcel location

Reason(s) for requesting review

Signature of parcel owner or power of attorney or other legal representative

The Request for Assessment Review form or letter may be delivered to MCCD by:

MAIL or HAND DELIVERYE-MAIL SCANNED COPY

MCCD – Assessments hcd-mccd@hockingcd.org

560 W. Union St.

Athens, OH 45701-2331

FAX (740) 592-5557

When the MCCD received the written request it is date stamped. Requests for assessment review will be reviewed by MCCD staff members in the order received; the staff will contact the parcel owner if more information is needed to complete the review. When a review is completed, either a “Notification of Change” letter is sent to the parcel owner outlining the changes made to their assessment; or a letter indicating why the assessment calculation is correct and no change is warranted.

If you receive a Notification of Change letter, please be aware that your county tax bill may not reflect any changes to the assessment amount. Any billed assessment over the amount indicated in the Notification of Change letter will be refunded after second-half disbursements are received from the county. The Notification of Change letter also will detail the refund procedures.

**NOTE** Any amendment made by the Board of Appraisers to the original policy / rules is not subject to retroactive billing adjustments for that year or any previous years. It will however, be reflected in future assessments.

The Request for Assessment Review Form is designated to resolve issues with current and future year assessments. If you believe your parcel(s) has been assessed incorrectly in the previous year(s), Maintenance Assessment Billing Policy 7 allows for retroactive billing adjustments for any and all types of discovered billing errors. These errors typically include:

Parcel Identification Number matched with incorrect property.

Estimated impervious area was either too high or too low (incorrect land use or errors in gross area).

To have your parcel(s) reviewed for a retroactive billing adjustment, please submit an Assessment Payment Verification Form and appropriate supporting documentation with your Request for Assessment Review.

Tax bills paid in person with cash or money order – Please provide the receipt given to you by the County Treasurer at the time of payment.

Tax bills paid by check – Please provide a statement showing a copy of the canceled check and the associated tax bills.

For many counties, proof of payment may be obtained via the Auditor’s real estate web site by searching for previous tax years. Request a copy of your paid taxes statement by going to your County Treasurer’s office for proof of previous payment.

Note: Submitting only a copy of your tax bill is not sufficient evidence of payment.

When a review is completed, a letter detailing the results will be sent to the parcel owner(s). If a retroactive billing adjustment is warranted, refunds will be issued for a period not to exceed three years preceding discovery of the error.